Opinion
19037-23 184-24S
01-29-2024
HELEN MERGELIAN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 27, 2023, petitioner filed a petition at Docket No. 19037-23, seeking review of her 2019 tax year. By Order served December 4, 2023, the Court directed petitioner to file an Amended Petition and pay the filing fee in Docket No. 19037-23. Petitioner failed to comply with this order. On January 25, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction in Docket No. 19037-23 on the ground that petitioner failed to file an amended petition and to pay the filing fee as directed by the Court.
On January 3, 2024, petitioner filed a second petition at Docket No. 184-24S also seeking review of her 2019 tax year. On January 5, 2024, petitioner paid the filing fee at Docket No. 184-24S.
Further review of the records in these cases reveals that the petition filed at Docket No. 184-24S was intended to be filed as an Amendment to Petition at Docket No. 19037-23. Accordingly, we shall vacate the Order of Dismissal in Docket No. 19037-23, move the petition filed at Docket No. 184-24S and file it as an Amendment to Petition at Docket No. 19037-23, and close the case at Docket No. 184-24S on the ground it is duplicative of the petition filed at Docket No. 19037-23.
The foregoing considered and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction in Docket 19037-23 entered January 25, 2024, is hereby vacated and set aside. It is further
ORDERED that the Court's filing fee of $60.00 is waived in the case at Docket No. 19037-23. It is further
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 184-24S from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 19037-23 as of the date of this Order. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 184-24S is closed on the ground of duplication. It is further
ORDERED that the caption on the case at Docket No. 19037-23 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process the case at Docket No. 19037-23 to trial or other disposition as a small Tax Court case.
Petitioner is reminded that any future filings related to her 2019 tax year should be filed in Docket No. 19037-23S.